2014 (7) TMI 144

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....the Appeal is filed before this Forum. 2. Ld. Advocate appearing for the Appellant has submitted that in this case, M/s. Carina Creations of Delhi-based Firm had imported 100% Mulberry Raw Silk under DEEC Scheme and the said duty-free materials, instead of being used in the manufacture of the resultant export product, were clandestinely disposed off, in the domestic market without fulfilling the stipulated export obligation, in contravention of the conditions of the Customs Notification No.80/95-Cus. dated 31.03.1995 and 31/97-Cus. dated 01.04.97. Accordingly, a Show Cause Notice was issued to various noticees including the Appellant proposing for confiscation of the imported goods, having the demand of Customs Duty forgone and for impos....

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....lation of the provisions of the Customs Act rendering the goods liable for confiscation, as the case may be, for non-levy/short-levy of duty by reason of collusion or any willful misstatement or suppression of the facts. We are of the opinion that merely because no penalty was imposed on the Appellant, it cannot be a ground for non-recovery of dues from the Appellant, if provided so under the provisions of the Customs Act, 1962. In this regard, the provisions of Section 147 of the Customs Act,1962, read as follows:-             SECTION 147. Liability of principal and agent. - (1) Where this Act requires anything to be done by the owner, importer or exporter of any goods, it may be do....